REGISTERED NUMBER: 05645566 (England and Wales)

HESLINGTON FRESH FOODS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Abridged Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mr K J Miller

Mrs S L Miller

REGISTERED OFFICE:

Heritage House

Murton Way

Osbaldwick

York

North Yorkshire

YO19 5UW

REGISTERED NUMBER:

05645566 (England and Wales)

ACCOUNTANTS:

UHY Calvert Smith

Chartered Accountants

Heritage House

Murton Way

Osbaldwick

York

North Yorkshire

YO19 5UW

FIXED ASSETS

Intangible assets

4

3,900

6,000

Tangible assets

5

66,418

72,465

70,318

78,465

CURRENT ASSETS

Stocks

16,000

20,000

Debtors

172,676

181,402

Cash at bank and in hand

356,574

288,504

545,250

489,906

CREDITORS

Amounts falling due within one year

112,786

122,951

NET CURRENT ASSETS

432,464

366,955

TOTAL ASSETS LESS CURRENT LIABILITIES

502,782

445,420

PROVISIONS FOR LIABILITIES

15,807

17,319

NET ASSETS

486,975

428,101

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

486,875

428,001

SHAREHOLDERS' FUNDS

486,975

428,101

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 October 2026 and were signed on its behalf by:

Mr K J Miller - Director

1.	STATUTORY INFORMATION

Heslington Fresh Foods Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents amounts receivable by the company for the wholesale of fresh foods, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance, 20% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

and 31 March 2026

9,000

AMORTISATION

At 1 April 2025

3,000

Amortisation for year

2,100

At 31 March 2026

5,100

NET BOOK VALUE

At 31 March 2026

3,900

At 31 March 2025

6,000

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

176,836

Additions

8,888

At 31 March 2026

185,724

DEPRECIATION

At 1 April 2025

104,371

Charge for year

14,935

At 31 March 2026

119,306

NET BOOK VALUE

At 31 March 2026

66,418

At 31 March 2025

72,465

6.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

18,000

12,000

Between one and five years

58,500

72,000

In more than five years

-

6,000

76,500

90,000

7.	RELATED PARTY DISCLOSURES

Within creditors is an amount of £13,004 (2025: £24,316) due to the directors at the year end. This represented a loan to the company that is interest free and repayable on demand.